Payment out of EFRBS is a pension commencement lump sum (PCLS)

If the scheme has been a registered pension scheme, does the individual become entitled to the PCLS in connection with becoming entitled to a "relevant pension" under the same scheme? (NIM02769)

No

Payment cannot be disregarded in the calculation of earnings.

Yes

Is the payment made within three months of the individual becoming entitled to it?

Yes

Is the lump sum paid:

- when the individual has reached normal minimum pension age (NIM02769); or
- the ill-health condition is satisfied (NIM02769)?

No

Is the payment made before the individual is aged 75?

Yes

Does the amount exceed the permitted lump sum? (NIM02770)

No

Payment can be disregarded in the calculation of earnings. See NIM14610 for Class 1A position.